SB 3183 Hawaii Senate · 2026 Regular Session

RELATING TO RENEWABLE ENERGY.

Summary

Amends the renewable energy technologies income tax credit by: for taxable years beginning after 12/31/26, prohibiting taxpayers with an adjusted gross income of $250,000 or greater if filing as an individual or $350,000 or greater if filing jointly from claiming the credit for certain solar energy systems installed and placed in service on a single-family residential property; limiting credit claims for certain solar energy systems for single-family residential property to two systems per single-family residential property and requiring systems to have a total output capacity of at least five kilowatts; and increasing the adjusted gross income threshold below which an individual taxpayer may elect to have any excess credits refunded. Effective 7/1/3000. (HD1)

Bill status passed 3 of 5 stages cleared

Introduction

Jan 2026

Committee Review

Mar 2026

Senate Passage

Mar 2026

House Passage

Governor

Introduced Jan 28, 2026 Last action Mar 30, 2026

Maddy AI version diff · 3 comparisons

What changed between versions

SB3183_SD1 → SB3183_SD2 · 4 edits

MODERATE

This bill amends the renewable energy tax credit to better support low- and moderate-income families by restricting the credit for high-income taxpayers. Specifically, it prohibits individuals or couples earning $250,000 or more from claiming the credit for solar systems on single-family homes starting after December 31, 2026. The changes aim to ensure equitable access to clean energy incentives and protect state energy jobs while adjusting the credit caps for different property types.

Scope change

The bill's scope is narrowed to exclude high-income taxpayers (AGI $250,000+) from claiming the solar energy tax credit on single-family residential properties, whereas previously such income limits were not explicitly stated in this manner.

ELIGIBILITY

Added an income threshold of $250,000 for individuals or joint filers, disqualifying them from claiming the solar energy tax credit on single-family homes.

Modified the credit cap amounts for solar energy systems, reformatting the text to clearly distinguish between single-family, multi-family, and commercial property limits.

TIMELINE

Updated the effective date language to specify that the new restrictions apply to taxable years beginning after December 31, 2026.

DEFINITION

Adjusted the legislative findings to clarify that the changes promote equitable access to clean energy and offset federal tax incentive limitations.

Floor votes

How they voted

This bill passed the Senate by voice vote (no roll call recorded).

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Mar 30, 2026

Committee

Reported from EEP (Stand. Com. Rep. No. 1433-26) as amended in HD 1, recommending passage on Second Reading and referral to FIN.

lower

Mar 24, 2026

Lower · Passed

The committee on EEP recommend that the measure be PASSED, WITH AMENDMENTS. The votes were as follows: 5 Ayes: Representative(s) Lowen, Perruso, Chun, Kusch, Matsumoto; Ayes with reservations: none; 0 Noes: none; and 2 Excused: Representative(s) Kahaloa, Quinlan.

lower

Mar 12, 2026

Committee

Referred to EEP, FIN, referral sheet 17

lower

Mar 10, 2026

Introduced

Received from Senate (Sen. Com. No. 377) in amended form (SD 2).

lower

Mar 10, 2026

Upper · Passed

Report Adopted; Passed Third Reading, as amended (SD 2). Ayes, 25; Aye(s) with reservations: Senator(s) Elefante. Noes, 0 (none). Excused, 0 (none). Transmitted to House.

upper

Mar 3, 2026

Upper · Passed

The committee(s) on WAM recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in WAM were as follows: 12 Aye(s): Senator(s) Dela Cruz, Moriwaki, DeCoite, Hashimoto, Inouye, Kanuha, Kidani, Kim, Lee, C., Richards, Wakai; Aye(s) with reservations: Senator(s) Elefante ; 0 No(es): none; and 1 Excused: Senator(s) Fevella.

upper

Feb 23, 2026

Upper · Passed

The committee(s) on WAM will hold a public decision making on 02-25-26 10:56AM; Conference Room 211 & Videoconference.

upper

Feb 17, 2026

Upper · Passed

Report adopted; Passed Second Reading, as amended (SD 1) and referred to WAM.

upper

Feb 17, 2026

Committee

Reported from EIG (Stand. Com. Rep. No. 2283) with recommendation of passage on Second Reading, as amended (SD 1) and referral to WAM.

upper

Feb 10, 2026

Upper · Passed

The committee(s) on EIG recommend(s) that the measure be PASSED, WITH AMENDMENTS. The votes in EIG were as follows: 5 Aye(s): Senator(s) Wakai, Chang, DeCoite, Richards, Fevella; Aye(s) with reservations: none ; 0 No(es): none; and 0 Excused: none.

upper

Feb 6, 2026

Upper · Passed

The committee(s) on EIG has scheduled a public hearing on 02-10-26 3:08PM; Conference Room 224 & Videoconference.

upper

Feb 2, 2026

Committee

Referred to EIG, WAM.

upper

Jan 28, 2026

Introduced

Introduced.

upper

1 primary · 1 co-sponsor